The Professional Standards
Quiz by Nicky Trajano
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7 questions
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- Q1Requirements for training, independence, and the professional care are included in which group of the generally accepted auditing standards?GeneralReportingFieldworkQuality Control30s
- Q2The generally accepted standards of reporting encompass all of the following exceptConsistent application of accounting principlesConformity of financial statements with GAAPConsideration of an entity’s internal controlInformative disclosures30s
- Q3Which of the following does not pertain to the standards of fieldwork?Proper study and evaluation of internal control as a basis for reliance thereonTechnical training and proficiencyAdequate planning and supervisionObtaining sufficient competent evidential matter30s
- Q4The third standard of fieldwork states that sufficient competent evidential mater may in part be obtained through the following methods exceptObservationInspectionReconciliationConfirmation30s
- Q5The risk that an auditor will fail to uncover a material misstatement is eliminatedIf a client has good internal controlUnder no circumstancesWhen the auditor complies with the PSAsIf the auditor observes the Code of Professional Ethics30s
- Q6What is the general character of the three generally accepted auditing standards classified as general standards?The requirements for the planning of the audit and supervision of assistants, if anyCriteria for the content of the auditor’s report on financial statements and related footnote disclosuresCriteria for evidence gatheringCriteria for competence, independence, and professional care of individuals performing the audit30s
- Q7Which if the following quality control procedures related to engagement performance?HiringProfessional developmentDirectionAdvancement30s